Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 388.2
Disposition versions

Full text
388.2. Ville de Montréal, in respect of a year that begins after 1996 and ends before 2017, Ville de Québec, in respect of a year that begins after 1996, and Ville de Laval, in respect of a year that begins after 2000, are entitled, in addition to the rebate provided for in section 386, to compensation paid by the Minister before 30 June each year.
For Ville de Montréal and Ville de Québec, the compensation is equal to
(1)  in respect of the years 1997 to 2000, the amount prescribed for the year 1996 under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Institut de la statistique du Québec;
(2)  in respect of the year 2001, the amount prescribed for the year 2001;
(3)  in respect of the years 2002 to 2014, the amount prescribed for the year 2001, indexed annually according to the rate referred to in subparagraph 1; and
(4)  in respect of a year that begins after 2014, the amount prescribed for the year 2015.
For Ville de Laval, the compensation is equal to
(1)  in respect of the years 2001 to 2003, the prescribed amount;
(2)  in respect of the years 2004 to 2014, the amount prescribed for the year 2003, indexed annually according to the rate referred to in subparagraph 1 of the second paragraph; and
(3)  in respect of a year that begins after 2014, the amount prescribed for the year 2015.
The compensation is deemed to be a refund for the purposes of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 345; 1997, c. 85, s. 668; 1998, c. 44, s. 60; 2002, c. 9, s. 170; 2010, c. 31, s. 175; 2015, c. 21, s. 716; 2017, c. 29, s. 256.
388.2. Ville de Montréal and Ville de Québec, in respect of a year that begins after 1996, and Ville de Laval, in respect of a year that begins after 2000, are entitled, in addition to the rebate provided for in section 386, to compensation paid by the Minister before 30 June each year.
For Ville de Montréal and Ville de Québec, the compensation is equal to
(1)  in respect of the years 1997 to 2000, the amount prescribed for the year 1996 under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Institut de la statistique du Québec;
(2)  in respect of the year 2001, the amount prescribed for the year 2001;
(3)  in respect of the years 2002 to 2014, the amount prescribed for the year 2001, indexed annually according to the rate referred to in subparagraph 1; and
(4)  in respect of a year that begins after 2014, the amount prescribed for the year 2015.
For Ville de Laval, the compensation is equal to
(1)  in respect of the years 2001 to 2003, the prescribed amount;
(2)  in respect of the years 2004 to 2014, the amount prescribed for the year 2003, indexed annually according to the rate referred to in subparagraph 1 of the second paragraph; and
(3)  in respect of a year that begins after 2014, the amount prescribed for the year 2015.
The compensation is deemed to be a refund for the purposes of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 345; 1997, c. 85, s. 668; 1998, c. 44, s. 60; 2002, c. 9, s. 170; 2010, c. 31, s. 175; 2015, c. 21, s. 716.
388.2. Ville de Montréal and Ville de Québec, in respect of a year that begins after 1996, and Ville de Laval, in respect of a year that begins after 2000, are entitled to compensation paid by the Minister before 30 June each year.
For Ville de Montréal and Ville de Québec, the compensation is equal to
(1)  in respect of the years 1997 to 2000, the amount prescribed for the year 1996 under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Institut de la statistique du Québec;
(2)  in respect of the year 2001, the amount prescribed for the year 2001; and
(3)  in respect of a year that begins after 2001, the amount prescribed for the year 2001, indexed annually according to the rate referred to in subparagraph 1.
For Ville de Laval, the compensation is equal to
(1)  in respect of the years 2001 to 2003, the prescribed amount; and
(2)  in respect of a year that begins after 2003, the amount prescribed for the year 2003, indexed annually according to the rate referred to in subparagraph 1 of the second paragraph.
The compensation is deemed to be a refund for the purposes of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 345; 1997, c. 85, s. 668; 1998, c. 44, s. 60; 2002, c. 9, s. 170; 2010, c. 31, s. 175.
388.2. Ville de Montréal and Ville de Québec, in respect of a year that begins after 1996, and Ville de Laval, in respect of a year that begins after 2000, are entitled to compensation paid by the Minister before 30 June each year.
For Ville de Montréal and Ville de Québec, the compensation is equal to
(1)  in respect of the years 1997 to 2000, the amount prescribed for the year 1996 under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Institut de la statistique du Québec;
(2)  in respect of the year 2001, the amount prescribed for the year 2001; and
(3)  in respect of a year that begins after 2001, the amount prescribed for the year 2001, indexed annually according to the rate referred to in subparagraph 1.
For Ville de Laval, the compensation is equal to
(1)  in respect of the years 2001 to 2003, the prescribed amount; and
(2)  in respect of a year that begins after 2003, the amount prescribed for the year 2003, indexed annually according to the rate referred to in subparagraph 1 of the second paragraph.
The compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 345; 1997, c. 85, s. 668; 1998, c. 44, s. 60; 2002, c. 9, s. 170.
388.2. The municipalities of Montréal and Québec are entitled, in respect of a year that begins after 1996, to compensation paid by the Minister before 30 June each year.
The compensation is equal to the amount prescribed for the year 1996 for those municipalities under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Institut de la statistique du Québec.
The compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 345; 1997, c. 85, s. 668; 1998, c. 44, s. 60.
388.2. The municipalities of Montréal and Québec are entitled, in respect of a year that begins after 1996, to compensation paid by the Minister before 30 June each year.
The compensation is equal to the amount prescribed for the year 1996 for those municipalities under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Bureau de la statistique du Québec.
The compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 345; 1997, c. 85, s. 668.
388.2. The municipalities of Montréal and Québec are entitled, in respect of a year that begins after 1996, in addition to the rebate under section 386, to compensation paid by the Minister before 30 June each year.
The compensation is equal to the amount prescribed for the year 1996 for those municipalities under section 388.1, indexed annually according to the rate of increase in personal consumer spending for recreation and entertainment in current dollars in Québec for the 12 months of the preceding year as compared with the 12 months of the year preceding that year, as determined by the Bureau de la statistique du Québec.
The compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 345.
© Gouvernement du Québec